M.Com. (Computer Auditing) / The objective of an independent audit of financial statements is to express an opinion on the fair presentation of the financial statements. The auditor should obtain sufficient audit evidence to enable him to draw conclusions to support the content of his report. The auditor should obtain an understanding of the entity's accounting system and related internal controls to assess their adequacy as a basis for the preparation of financial information and to assist in the designing of his audit procedures. If the auditor intends to rely on any internal controls, he should study and evaluate those controls. If a database system is used, it is logical that all the financial data reside in the database. In order for an auditor to express an opinion on the financial statements, he has to determine to what extent he can rely on the integrity of the financial data that resides in the database. The objective of this research was to identify the risks and controls present in a general database environment as well as those present in the Oracle? database management system environment, to develop a comparison table between these environments and to develop an Oracle? internal control questionnaire.

This dissertation presents methodologies to develop bridge condition deterioration models which accounts for non-stationarity in the deterioration process with applications to Florida concrete and timber bridges. A critical and comprehensive review of bridge deterioration modeling approaches is presented with illustrative examples based on regression, stochastic Markov-chain, mechanistic and Artificial Neural Network (ANN) models. This study also develops a framework for relating the qualitative National Bridge Inventory (NBI) condition ratings with normalized resistance of the concrete bridge component with application to concrete bridge T-beams to reduce the subjectivity of the NBI condition rating. A systematic approach for the prioritization of bridges for inspection is developed using the multivariate regression modeling technique, and forecasting models are developed based on multiple relevant variables for both concrete bridge superstructure and substructure components. This dissertation also develops an approach for risk and reliability assessments of concrete and timber bridges based on non-parametric deterioration modeling techniques such as average time-in condition rating (ATICR) and Kaplan-Meier (K-M) survival (reliability) models, for probabilistic prediction of bridge safety while accounting for the partial information from the incomplete bridge condition observations. This study develops relative deterioration rates based on the ATICR and illustrates the time-dependent probability of deterioration of the concrete and timber bridge components based on K-M estimates. Further, the relationship of explanatory variables to the survival time is discussed and estimates are made for the median survival years for reinforced concrete solid slab decks. This dissertation presents the code developed in R for multivariate regression analysis and data-driven reliability analysis. Future research studies in bridge deterioration modeling are also presented. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2021. / FAU Electronic Theses and Dissertations Collection

The methodology and the appropriateness of adapting the linear programming model to the evaluation of timber harvest alternatives of a specific forest enterprise was examined. The use of linear programming to describe a program in which profit is maximum rather than one of several other economic allocation models was justified. The basic model, using 3 percent as the alternative rate, described the alternative thinning and harvesting opportunities for the Seward Forest at Triplett, Virginia. The optimum program had to satisfy the restrictions imposed by scarce resources and by personal management constraints. The solution of the model described a course of action for the forest manager for the next 50 years. The initiation of the optimum plan would result in maximizing total present worth to the fixed resources of the Forest. Changes were made in the constraints on the model to demonstrate their effect upon the combination of activities which comprise the optimum program and the effect of these constraints on present worth. Additional solutions at 6 percent and 10 percent alternative rates were made to demonstrate the change which occurs in the activities that describe the optimum program at successively higher alternative rates. / Master of Science

A Material Management Decision Support System is applied to a case study distribution facility. The system is formulated within the framework of an algorithm that consists of two primary steps. The first step utilizes a simulation model to analyze the impact of three management policies that implement material handling equipment in the distribution facility. The simulated results of each policy represent a database of performance measure values. The second step utilizes a decision model to evaluate the set of policy alternatives. In this step, the user is required to rank order and assign relative weights to decision parameters. A value function is computed for each alternative using this information, the simulated performance measures and non-model parameters. Output for the model is in terms of rank ordered numerical worths that designate the final selection alternative based on the decision maker's preferences. / Master of Science

Computer applications have become popular and widespread in architecture and other related fields. While the architect uses a computer for design and construction of a building, the user takes the advantage of computer for maintenance of the building. Inventory and facility management are two such fields where computer applications have become predominant. The project has investigated the use and application of different commercially available computer software in the above mentioned fields. A set of user requirements for inventory and facility management were established for different organizations. Four different types of software were chosen to examine their capabilities for fulfilling the requirements. Software from different vendors were chosen to compare and study the feasibility of application of each. The process of evaluation has been developed as a methodology for assessing different computer software applications in inventory and facility management: Special software applications and hardware considerations for developing computer-aided inventory and facility management, has also been discussed. The documentation and evaluation of software shall provide a person the basic knowledge of computer applications in inventory and facility management. The study shall also help building managers and facility managers develop their own criteria for choosing computer software to fulfill their particular requirements / Master of Science

A previously developed expert system for landscape visual quality assessment was evaluated for reliability and validity against four professional landscape architects, one of whom’s rules upon which the system was based, and two lay subjects. Results indicated that the system has good initial reliability and internal validity, but the external validity assessments appeared poor. It is believed that this was due to the subjects’ unfamiliarity with the system’s format and logical construction. For this reason, it is recommended that a training program be developed and the reliability and validity be reassessed, with and without training the subjects. / Master of Science

This study was born out of the desire to analyze the complex soil management problem faced by individual economic agents as well as society. The focus of this study, however, was on the theoretical formulation and estimation of partial equilibrium dynamic economic models directed toward optimizing the private use of the soil resource. In particular, four empirical representative farm models were formulated. Solutions to the four representative farm models showed that sizable reductions in topsoil loss, which contributes to non-point source pollution, and aggravates the crop productivity impacts of soil erosion, can be accomplished by adopting alternative support practices. Because of the change in support practices, reductions in the present value of net returns are expected, but this decrease in return was found to be minimal when compared to reductions in topsoil loss. Policy implications as well as several policy recommendations stemming from those results, with respect to soil conservation, are outlined and analyzed. / Ph. D.

This research focuses on the use of computer-aided alternative time standards to balance the workload in a job shop. An example computer-aided time standards data base is presented along with the computer software to access the data base for the calculation of alternative time standards. Three machine loading algorithms are proposed to perform the workload balance, and the effectiveness of the algorithms is tested through the results of a computer simulation. It is shown that an algorithm which is unique to the literature produces results which approach the results of a complete enumeration algorithm. / M.S.

published_or_final_version / Computer Science and Information Systems / Master / Master of Philosophy

published_or_final_version / Geography and Geology / Master / Master of Philosophy